eTIMS

eTIMS Lite: The Free Option for Small Taxpayers in Kenya

K By Kev 3 June 2026 8 min read
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eTIMS guide

eTIMS Lite is KRA’s free, stripped-down way for small and non-VAT taxpayers to issue compliant invoices without buying any software. If your invoice volume is low and you mainly need a legitimate way to bill clients, eTIMS Lite may be all you need. This guide explains how it works, who it suits, and where it stops being practical.

On this page
  1. What eTIMS Lite is for
  2. How to use eTIMS Lite
  3. Where eTIMS Lite users go wrong
  4. A consultant who fits eTIMS Lite perfectly
  5. When to graduate from eTIMS Lite to Veira
  6. Frequently asked questions

What eTIMS Lite is for

eTIMS Lite is aimed at taxpayers with low transaction volumes, especially those who are not VAT registered. It comes in a web version and a USSD version, so you can issue a compliant invoice from a basic phone by dialing a short code, or from a browser.

The invoices it produces are genuine eTIMS invoices with control numbers, which is what your business clients need in order to claim their costs. The trade-off is that it is built for occasional, manual invoicing, not for ringing up dozens of sales an hour.

Two versions exist for a reason. The USSD route works on any basic phone by dialing a short code, which suits a trader upcountry with no smartphone. The web version, reached through a browser, gives you a fuller screen for entering details. Both produce the same valid invoice, so you pick whichever matches the device in your hand.

How to use eTIMS Lite

The flow is intentionally simple so a sole proprietor can do it without any software.

  1. 1

    Confirm your KRA PIN

    You need an active KRA PIN with iTax access, since eTIMS Lite is tied to your taxpayer profile.

  2. 2

    Onboard for eTIMS Lite

    Register through the eTIMS onboarding for the Lite option, selecting the web or USSD route that suits you.

  3. 3

    Enter the sale details

    For each invoice, key in the buyer details, the item or service, and the amount. There is no VAT line if you are not VAT registered.

  4. 4

    Generate the compliant invoice

    The system signs it and returns a control number, turning your entry into a valid tax invoice.

  5. 5

    Share it with the buyer

    Send the invoice to your client so they have the compliant document for their records and deductions.

Where eTIMS Lite users go wrong

Using it for high-volume retail

Keying in every sale by hand does not scale. A shop doing hundreds of transactions a day will fall behind and make errors. That is a job for an integrated POS.

Forgetting to issue at the time of sale

Batching invoices days later leads to missed sales and mismatched records. Issue the invoice when the sale happens.

Mixing personal and business numbers

Use the correct KRA PIN and consistent buyer details, or your invoices and returns will not reconcile cleanly.

Outgrowing it without noticing

eTIMS Lite quietly becomes a bottleneck as you grow. If you find yourself keying invoices late into the evening, the free tool is now costing you time worth more than a POS subscription.

A consultant who fits eTIMS Lite perfectly

Worked example

A part-time trainer issues maybe eight invoices a month, each between KES 15,000 and KES 60,000, to corporate clients. She is not VAT registered. eTIMS Lite is ideal: she dials in or logs on, enters the client and amount, gets a control number, and sends the compliant invoice. No software cost, no hardware.

Contrast that with a busy cafe doing 300 sales a day. eTIMS Lite would be a nightmare there, because someone would have to type each sale into the system. The cafe needs a POS that issues the compliant invoice automatically as part of taking payment.

The dividing line is roughly where invoicing stops being occasional and becomes a daily rhythm. The trainer at eight invoices a month will probably never outgrow the free tool. The moment a counter, a delivery round or a second staff member enters the picture, manual entry becomes the slowest part of the day.

Business impact

Trading without eTIMS-compliant tax invoices risks KRA penalties, blocked VAT input claims for your customers, and receipts a business buyer cannot expense.

Veira signs every sale to KRA eTIMS automatically, so each receipt is compliant the moment it prints, with no separate device to reconcile.

When to graduate from eTIMS Lite to Veira

eTIMS Lite is a good starting point for genuinely low volumes. The moment invoicing starts eating your time, or you are running a counter, a POS pays for itself by issuing compliant invoices automatically and keeping your stock, sales and tax records in one place.

Veira does that on the phone you already own plus a free handheld terminal, works offline, and scales from a single trader to a multi-branch business without changing how you work.

Moving up is not a fresh start. The compliant invoices you issued on eTIMS Lite and the ones a POS issues are the same kind of document to KRA, so you carry your compliance forward rather than rebuilding it. You change how fast invoices are produced, not whether they count.

Frequently asked questions

Is eTIMS Lite really free?
Yes. KRA provides eTIMS Lite at no charge for eligible taxpayers, on web and USSD.
Who should use eTIMS Lite?
Small and non-VAT taxpayers with low invoice volumes, such as freelancers, consultants and small landlords.
Can VAT-registered businesses use eTIMS Lite?
It is primarily designed for non-VAT and low-volume taxpayers. Higher-volume or VAT businesses are generally better served by an integrated solution.
Does eTIMS Lite work on a basic phone?
Yes, through the USSD option you can issue invoices by dialing a short code, without a smartphone.
Are eTIMS Lite invoices fully valid?
Yes. They carry control numbers and are accepted as compliant tax invoices.
When should I move off eTIMS Lite?
When manual entry slows you down or you start running a counter with real transaction volume. At that point an integrated POS saves time and reduces errors.
Is there a transaction limit on eTIMS Lite?
It is designed for low volumes rather than capped at a hard number, but it relies on manual entry. In practice the limit is your own time, which is why high-volume sellers move to an integrated system.
Can I issue a VAT invoice on eTIMS Lite?
It is built mainly for non-VAT, low-volume taxpayers, so it suits invoices without a VAT line. If you are VAT registered with real volume, an integrated solution handles the VAT detail more reliably.

eTIMS Lite is a genuinely useful free tool for small and non-VAT taxpayers who only need to bill clients now and then. If that is you, use it. If you are running a counter or your invoice volume is climbing, check the readiness checker and consider a POS that issues every compliant invoice for you automatically.

For more eTIMS guides and compliance resources, visit our free resource site.

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